Organisational characteristics, alternative reasons to budget and two budget forms
- Publication Type:
- Conference Proceeding
- 2008 AFAANZ/IAAER Conference website papers, 2008, pp. 1 - 42
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This study examines contingency relationships between organisational characteristics and four alternative operational reasons to budget, across two budget forms (fixed budget and rolling forecasts). Furthering the work of Hansen and Van der Stede (2004), results show that contingency relationships between organisational characteristics and the importance of operational reasons to budget were different for performance evaluation reasons, in comparison to operational planning reasons.
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